2013 (11) TMI 789 - AT - Customs

Rejection of refund claim - Time barred - Refund under Notification No. 102/2007 - Commencement and termination of time - Held that - according to the Notification No. 102/2007, the importer is required to file the claim for refund before expiry of one year from the date of payment of additional duty of customs. The Notification does not explain the exact meaning of the word from - the provisions of Sec. 9 of General Clauses Act, 1897 has been correctly applied in view of the manner in which Sec. 9 has been enacted - It can be seen that in any of the Central Act or Regulations, if the word from is used, the day on which that event has taken place has to be excluded. Because of this reason, nowhere in Central Acts or Notifications, when the words from and to are used, the meaning thereof is explained - Decided against Revenue.

Summary

Issues:
1. Refund claim rejection on the grounds of being time-barred.
2. Interpretation of provisions under Notification No. 102/2007 regarding the filing of refund claims.
3. Application of Sec. 9 of the General Clauses Act, 1897 in determining the timeline for filing refund claims.

Analysis:
1. The Respondents filed a refund claim for duty paid on 2-7-2009, which was rejected by the Original Adjudicating Authority as time-barred. However, on appeal, it was argued that the claim was within the time limit as per the provisions of the General Clauses Act, 1897, specifically Sec. 9 regarding the 'commencement and termination of time.'

2. The crux of the issue lies in the interpretation of Notification No. 102/2007, which requires the importer to file a refund claim within one year from the date of payment of additional duty of customs. The ambiguity arises from whether the day of payment should be included while calculating the one-year period. The Tribunal examined the application of Sec. 9 of the General Clauses Act, 1897, which provides guidance on the usage of words like 'from' and 'to' in Central Acts or Regulations to determine the exclusion of the first day in a series of days or periods of time.

3. The Tribunal emphasized that when the word 'from' is used in Central Acts or Notifications, the day on which the event occurred should be excluded from the calculation. Therefore, in this case, the Tribunal found that the impugned order, which relied on the provisions of the General Clauses Act, was in accordance with the law. Consequently, the appeal by the Revenue challenging the application of the General Clauses Act for refund under Notification No. 102/2007 was deemed meritless and rejected. The judgment was pronounced on 5-10-2012 by the Tribunal.